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Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… 12, 2014. Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population of approximately 1,810. The Village is governed by a five-member Board of Trustees. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Lynbrook Union Free School District – Purchasing (2022M-17)
… purchasing policy for goods and services not subject to competitive bidding. Key Findings The purchasing agent did not ensure purchases adhered to the District’s purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… to ensure current employment information provided in project applications is supported by adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringVillage of Islandia – Information Technology (2021M-100)
… action. Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Cincinnatus Central School District – Procurement (2021M-111)
… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Town of New Lisbon – Financial Oversight (2013M-12)
… the Board’s oversight of the Town’s financial operations for the period January 1, 2011, through September 27, 2012. … which includes the Town Supervisor. The adopted budget for 2011 was approximately $860,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Franklin County Probation Department – Restitution Payments (S9-20-13)
… checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the … As a result, some victims are not receiving payments to which they are entitled or are experiencing significant … did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Town of North East – Internal Controls Over Information Technology (2013M-31)
… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Saratoga County Probation Department – Restitution Payments (S9-20-12)
… checks totaling $22,279 were not properly followed up on as required. In addition, officials did not make …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the … As a result, some victims may not receive the payments to which they are entitled. Officials did not establish … did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations and did not adopt or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… As a result, officers and members were not in a position to monitor and assess the Department’s financial status. We … and indicated they have begun and will continue to take corrective action. … Determine whether the South …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… software management for the period July 1, 2013 through March 4, 2015. Background The Monroe 2-Orleans Board of …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … who attend Grades 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an … that the work meets contractual requirements and provides a benefit to the District and taxpayers. … Buffalo City …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… software system and assigning access rights based on users’ job duties. Designate someone independent of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Mentz – Board Oversight (2016M-403)
… for that year by $4,260. The Board did not perform annual audits of the books and records of Town officials or employees who received or disbursed money. Key Recommendations Develop … the records and reports of all Town officers and employees who receive or disburse money. … Town of Mentz Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403